Traditionally, Spain provided for VAT refunds to taxable persons from non-European countries (i.e. 13th Directive Refund request) on the basis of the so called Reciprocity Principle. Only taxable persons established in a jurisdiction which entered into a reciprocity agreement[1] with Spain can in principle claim a VAT refund.
As of September 15th 2015 however, Spain allowed for various exceptions to this reciprocity principle. From this date the Spanish input VAT relating to a number of transactions is refunded by Spain to companies in all non-European countries
Source: WTS
